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<h1>Tribunal upholds Modvat credit for goods endorsed once on invoice-cum-challan, rejects double endorsement claim.</h1> The appeal was dismissed as the Tribunal upheld the Board's decision that only goods endorsed once on an invoice-cum-challan were eligible for Modvat ... Modvat - Duty paying document The appeal dealt with Modvat credit for goods endorsed twice on an invoice-cum-challan from Steel Authority of India Ltd. The Board specified that only goods endorsed once were eligible for credit. The Tribunal upheld the Board's decision, citing practical difficulties in verifying multiple endorsements on documents. The appeal was dismissed.
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